Audit & assurance publications - Mazars

IFRS for financial instruments

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Mazars latest IFRS Insight addresses the accounting for financial instruments under IFRS. It draws on several relevant IFRS standards to tackle, in one handbook, the entire range of challenges related to financial instruments among which: recognition and derecognition, classification and measurement, impairment for credit risk, derivatives and hedging, and related disclosures. It includes all the new requirements introduced by IFRS 9 and the related amendments to other standards such as IFRS 7.

Beyond the GAAP - the monthly newsletter on financial and sustainability reporting

Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.

HKFRS/IFRS9 Implementation: Challenges for financial institutions

In July 2014, the International Accounting Standards Board (IASB) issued the final version of its new standard for Financial Instruments, IFRS 9. Subsequently in September 2014, the Hong Kong Institute of Certified Public Accountants also issued the same standard, HKFRS9 (2014) Financial instruments, so as to maintain convergence with IFRS.

IFRS 15: An overview of the new principles of revenue recognition

In May 2014, the IASB published IFRS 15, Revenue from Contracts with Customers. Simultaneously, the FASB published ASU 2014-09 (Topic 606). These two broadly identical texts represent the culmination of the Boards’ work on a major joint project that has taken many years to complete.

IFRS 13 “Fair Value Measurement”- Key points in 40 Q&A

The accounting standard IFRS 13 “Fair value measurement” was published in May 2011. It represents the outcome of six years of IASB discussions, largely conducted jointly with the FASB.

IFRS 10 "Consolidated Financial Statements" - Key points in 40 Q&A

IFRS 10, which was published in May 2011, introduces a single definition of control and replaces the portion of IAS 27 which related to consolidated financial statements, as well as the SIC 12 interpretation on special purpose entities.

Mar 2010 - HKFRS for Private Entities Technical Bulletin

HKFRS for Private Entities the new accounting Standard, that is likely to affect the future of HK GAAP.

IFRS conversion for Entities in Asia Pacific brochure

Our IFRS Team comprises of Partners and Senior staff members specialising in IFRS and located in offices around the world in Asia Pacific, Europe, South Africa, and the USA.